The Bill of Supply must be in serial number and shall contain the all required fields as per GST Rules 2017. Find the format of GST Bill of Supply. How to Generate and download bill of supply format through Tax Gyata. Bill of supply is issued by the registered person in lieu of a tax invoice when GST is not levied on the transaction or when GST need not be collected from the customer. Section 31(3)(c) of CGST Act, 2017 stipulates that a registered person engaged in supply of exempted goods or services or a composition taxpayer shall issue a bill of supply instead of a tax invoice.
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